Direct Tax Acts, Finance Act 2022
308 Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax
CTA76 s14(3) to (8); FA21 s18(b)
(1) Where an allowance is to be made to a compan...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.